### A5 - Non-BLAGAB trade profit (LAM07000)

| Accounting profit/loss before tax | Total | |-----------------------------------|-------| | Loss before tax | (11,255) |

| Adjustments to accounting profit | | |----------------------------------|-------| | Disallowed expenses | 3,650 | | Capital allowances – management assets | (2,460) | | Pre 2013 Deferred Acquisition Costs (DAC) | 10,340 | | Pre 2013 Deferred income | | | Transitional receipt/(expense) | (7,630) | | | 4,350 | | | 8,250 |

| Non-BLAGAB loss for tax | | |-------------------------|-------| | Non-BLAGAB trade loss | (5,605) | | Less offset against other profits | (A8) | | | (5,605) |

| Non-BLAGAB trade losses | | |-------------------------|-------| | Current period loss carried forward | Nil | | Non-BLAGAB trade loss brought forward | (5,840) |